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加拿大对60刀或以下的gift免关税
* h2 i$ C. D, [& U* SImporting by Mail
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Receiving Gifts in the Mail
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' N3 h' Y3 V+ o! NFor an item to qualify as a "gift", a friend or relative must send it to you personally and include a card or other notice indicating that it is a gift.* s @* O( T6 \9 {; ~
•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.
# W7 x# K7 G4 ?" d, C" n: n. h) d•If the gift is worth more than CAN$60, you will have to pay any applicable duty and taxes on any amount over CAN$60. ◦For example, if a relative sends you a gift worth CAN$200, you must pay any applicable duty, GST or HST and PST on CAN$140.
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6 l" r3 R3 P0 @2 U- EItems that do not qualify for the CAN$60 gift exemption include the following:7 X: ]! |( Q% c/ ~* d" J
•tobacco;
1 T7 [2 x# d3 \ N- P8 a•alcoholic beverages;
5 k9 P2 {. I) h0 a# ^. U•advertising material; and
$ b; w$ ?9 j! }' j* @4 b•items sent by a business.: t% G+ x0 X) ^) H4 k2 l
y' T; N% |+ aAs well, the CAN$60 gift exemption cannot be combined with the CAN$20 exemption that is available on most items valued at CAN$20 or less.
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